Pulguk-sa and Haein-sa Temples, which are ~ical Buddhist temple destinations, are located in the south-east of the Korean peninsula and attract the highest number of tourists of the twothousand temples in Korea. Pulguk-sa is located in the Kyongj u National Park, and Haein-sa is in the Mount Kaya National Park. Both temple sites have been designated officially as Historic and Scenic Sites by the Korean Government. This thesis examines the total impact of tourism at these two important temples and in so doing draws out a number of p::>licy recommendations to improve them as tourist destinations. To carry out the research, surveys were undertaken which incorporated the business community, the monks and the visitors at the temple sites, together with numerous face to face interviews with the temple authorites and local and national government officials. In addition to providing much qualitative information, the surveys made possible the construction of local Input-output models to assess the economic impact of tourism. In this manner an overall perspective of the tourism demand and supply situation at the two temples was obtained which enabled comparisons to be made, the economic importance of tourism to be identified, and development priorities to be listed